3Under point (b) of Article 13B of Sixth Council Directive 77/388/EC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended by Council Directive 95/7/EC of 10 April 1995 (OJ 1995 L 102, p. 18) (‘the Sixth Directive’), the Member States are to exempt ‘the leasing or letting of immovable property’ from VAT.
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